Qualitative Analysis of Muslim Community’s Perception of Taxes in the Framework of Sharia Economics

Abstract

This study aims to examine Muslim community conceptions of taxation from the perspective of Islamic economics using a qualitative descriptive-interpretative approach. Taxation, as a central instrument of modern public finance, is frequently associated with religious obligations such as zakat within Muslim-majority societies, generating complex interpretative dynamics. The research was conducted within a Muslim community characterized by relatively high religiosity and active economic engagement. Informants were selected through purposive sampling based on their status as taxpayers and their experience in fulfilling zakat obligations. Data were collected through in-depth interviews, limited observations, and document analysis, and were analyzed inductively through data reduction, thematic categorization, and interpretative conclusion drawing. The findings indicate that Muslim perceptions of taxation are shaped by the interaction of religious values, administrative experiences, fiscal literacy, and trust in government institutions. Tax is conceptualized within three primary frameworks: as a financial burden, as an administrative obligation, and as a form of social contribution for public welfare. The fundamental distinction between tax and zakat lies in normative legitimacy and spiritual dimension, where zakat is regarded as a religious duty with eschatological implications, whereas taxation relies on institutional legitimacy within the modern state system. Nevertheless, most informants accept taxation insofar as it aligns with principles of justice, transparency, and public benefit consistent with the objectives of maqāṣid al-sharī‘ah. These findings underscore the importance of strengthening both moral and institutional legitimacy of fiscal policy, enhancing value-based fiscal literacy, and fostering collaboration with religious authorities to reinforce tax morale and voluntary compliance among Muslim communities.